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会计实训教学是会计课程教学的重要组成部分,是培养学生实际操作能力的有效途径。传统会计模拟实践教学在一定程度上强化了学生的动手能力,但还不能适应社会发展的需要,会计实践教学的手段也应予以更新。会计模拟实践教学改革应采用“基地+实训室”立体模式,其考核也必须注重对整个技能训练整体水平的评估。
Accounting practice teaching is an important part of teaching accounting courses, is an effective way to cultivate students’ practical ability. To some extent, the traditional accounting simulation practice teaching has strengthened students’ practical ability, but still can not meet the needs of social development. The means of accounting practice teaching should also be updated. Accounting simulation practice teaching reform should be used “base + training room ” three-dimensional model, the assessment also must pay attention to the overall level of skill training assessment.